The Resource Can GILTI + BEAT = GLOBE?

Can GILTI + BEAT = GLOBE?

Label
Can GILTI + BEAT = GLOBE?
Title
Can GILTI + BEAT = GLOBE?
Creator
Subject
Language
eng
Summary
This article summarizes the two features of the US 2017 tax reform - known as the Tax Cuts & Jobs Act (TCJA) - that may be incorporated into a global minimum tax, namely GILTI and BEAT, from the perspective of how such provisions might be adapted to work in a global setting. It considers the challenges to taxpayers and policy makers raised by the US law as enacted, and the attempts in recently issued regulatory guidance to address some of these concerns. It compares and contrasts the provisions enacted by the US Congress with a number of parallel European developments, including the EU Anti-Tax Avoidance Directive (ATAD)'s CFC rules and the German royalty deduction barrier
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 5 ; p. 504-513
http://library.link/vocab/creatorName
Herzfeld, M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • TCJA
  • GILTI
  • BEAT
  • GloBE Proposal (OECD)
  • minimum tax
  • ATAD
  • CFC
Label
Can GILTI + BEAT = GLOBE?
Publication

Library Locations

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      52.3736660 4.9336932
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